Form SS-4: How to Apply for a New Employer Identification Number

A new business can register with the state and still lack one number it needs to hire employees, run payroll, file federal employment tax returns, or open certain business bank accounts: an Employer Identification Number (EIN).

The Internal Revenue Service (IRS) assigns an EIN as a unique nine-digit federal tax identification number. Businesses that need one can submit Form SS-4, Application for Employer Identification Number, or provide the same information through the IRS online EIN application.

For a new business owner trying to figure out how to get an EIN, the process can quickly raise questions:

• Which person qualifies as the responsible party?
• How should an LLC identify its tax classification?
• Does the business also need Form 2553 or Form 8832?
• What happens when the legal name on the application does not match other business records?

Mistakes can slow the EIN process, create name-control problems with IRS records, complicate tax filings, or stall a hiring and payroll schedule. An incorrect assumption about an S corporation election can also cause a business to miss an important filing deadline.

This guide explains what IRS Form SS-4 does, who needs to file it, what information to gather first, how to complete the form line by line, how to get an EIN through each available application method, and what to do after the IRS issues the number.

What Is IRS Form SS-4?

Form SS-4, Application for Employer Identification Number, is the IRS form businesses and other qualifying entities use to apply for an EIN. The IRS uses the information on the form to establish the entity's federal tax account.

An Employer Identification Number (EIN) contains nine digits in the format XX-XXXXXXX. For tax purposes, an EIN is like a Social Security number for an individual. It gives the IRS a unique number that identifies the business.

Employers use an EIN on federal employment tax returns, information returns, and other business tax filings. Banks, state agencies, licensing authorities, and other organizations may also request the number.

The IRS maintains the current Form SS-4 and its instructions on IRS.gov. Business owners should use the current version because the IRS can revise filing instructions, addresses, fax numbers, and other requirements.

Who Needs To File Form SS-4?

The IRS does not require every business to obtain an EIN. Instead, specific business activities and structures trigger the requirement.

A business generally needs an EIN when it:

• Has employees or plans to hire employees
• Operates as a corporation or partnership
• Files employment, excise, or alcohol, tobacco, and firearms tax returns
• Withholds taxes on income, other than wages, paid to a nonresident alien
• Maintains certain retirement plans
• Operates as or administers certain trusts, estates, nonprofit organizations, farmers’ cooperatives, real estate mortgage investment conduits, or other entities that IRS rules identify

A sole proprietor without employees may use a Social Security number for some federal tax purposes. A sole proprietor may still obtain an EIN for business banking, privacy, licensing, or future hiring needs.

A business license or bank account may also create a practical need for an EIN even when federal tax rules do not independently require one.

Do LLCs Need an EIN?

The answer depends on the LLC’s ownership, employees, and federal tax classification.

Federal tax rules generally treat a single-member LLC as a disregarded entity — taxed like a sole proprietor — for federal income tax purposes unless the LLC elects another classification. Federal tax rules still treat the LLC as a separate entity for employment taxes and certain excise taxes.

Federal tax rules generally treat a domestic LLC with two or more members as a partnership unless the LLC elects another federal tax classification.

Because entity structure affects both EIN requirements and tax filings, owners should settle those decisions before submitting Form SS-4. Choosing a business structure is also a part of the broader legal requirements for starting a business.

Information To Gather Before Completing Form SS-4

An employer identification number application becomes much easier when you gather the underlying information before you start.

Have these details available:

• The entity’s exact legal name from its formation document, trust instrument, or other governing record
• Any trade name or doing-business-as (DBA) name
• Mailing address
• Physical business address, when it differs from the mailing address
• County and state of the principal business location
• Full name and taxpayer identification number of the responsible party
• Business entity type
• Reason for applying for an EIN
• Date the business started or the owner acquired it
• Closing month of the accounting year
• Expected number of agricultural, household, and other employees during the next 12 months
• First date the business paid or expects to pay wages or annuities
• Principal business activity
• Principal product, service, or type of merchandise

Use the entity’s exact legal name, not an informal variation. A mismatch between the name on Form SS-4 and other IRS or state records can create problems later when the business files tax returns, opens financial accounts, or establishes payroll.

Owners working through the larger startup process can also review the steps to starting a small business. New owners can also review federal guidance for starting a business and access Small Business Administration counseling resources as they work through formation, financing, licensing, and other startup decisions.

SS-4 Instructions: Completing the Form Line by Line

These SS-4 instructions walk through the information that Form SS-4 requests:

Lines 1-3: Legal Name, Trade Name, and Executor or Administrator

Line 1 asks for the legal name of the entity or individual requesting the EIN. Enter the exact name from the applicable formation or governing document.

Line 2 asks for the business’ trade name when it differs from the legal name. A business that uses a DBA should enter that name here rather than substituting it for the legal name on line 1.

Line 3 applies primarily to trusts and estates and asks for the trustee, executor, administrator, or care-of name when applicable.

Lines 4a-6: Mailing Address, Street Address, and Location

Lines 4a and 4b request the mailing address where the IRS should send correspondence.

Lines 5a and 5b request the entity’s physical address when it differs from the mailing address. The IRS instructs applicants not to enter a P.O. box on these lines.

Line 6 asks for the county and state of the principal business location.

After the business receives its EIN, it can use Form 8822-B to report later changes to its address, location, or responsible party. Businesses must report a responsible-party change within 60 days.

Lines 7a-7b: Responsible Party

Lines 7a and 7b identify the responsible party.

The IRS defines the responsible party as the person who ultimately owns or controls the entity or exercises ultimate effective control over its funds and assets. A nominee who temporarily handles formation documents does not qualify.

Except for government entities, the responsible party must generally be an individual. The business should enter that person’s Social Security number or Individual Taxpayer Identification Number on line 7b.

A government entity may enter an EIN for its responsible party. A foreign responsible party who does not have and cannot obtain a Social Security number or Individual Taxpayer Identification Number may enter “foreign” or “N/A,” as the IRS instructions permit.

Lines 8a-8c: LLC Information

LLCs complete lines 8a through 8c.

The form asks:

• Whether the applicant is an LLC
• How many members the LLC has
• Whether the LLC was formed in the United States

Do not assume that state-law LLC status automatically determines federal tax treatment.

Federal tax rules generally treat a domestic single-member LLC as a disregarded entity unless the LLC elects another classification. Federal tax rules generally treat a domestic LLC with two or more members as a partnership unless it makes another election.

An eligible LLC can use Form 8832 to elect corporate tax treatment. An eligible LLC that timely files Form 2553 to elect S corporation status generally does not need to file Form 8832.

Lines 9a-9b: Type of Entity

Line 9a asks the applicant to identify its entity type.

Categories include sole proprietorships, partnerships, corporations, personal service corporations, churches or church-controlled organizations, other nonprofit organizations, estates, trusts, plan administrators, farmers’ cooperatives, and several other classifications.

A corporation also identifies the tax return it expects to file when the form requests that information.

Line 9b asks a corporation to identify its state or foreign country of incorporation.

Tax classification affects future filing responsibilities, so business owners should confirm the intended treatment before completing this section.

Lines 10-12: Reason for Applying, Start Date, and Closing Month

Line 10 asks why the applicant needs an EIN. Common reasons include:

• Starting a new business
• Hiring employees
• Banking purposes
• Changing the type of organization
• Purchasing an existing business
• Creating a trust
• Creating a pension plan

Line 11 asks for the date the business started or the owner acquired it.

That date may also affect other tax deadlines. A new business that wants S corporation treatment should determine its Form 2553 deadline promptly rather than waiting until after it receives the EIN or starts payroll.

Line 12 asks for the closing month of the accounting year. Calendar-year businesses generally enter December.

Lines 13-15: Employees, Wages, and Principal Activity

Line 13 asks for the highest number of agricultural, household, and other employees the business expects during the next 12 months.

Line 14 addresses Form 944, Employer’s Annual Federal Tax Return. An employer that expects annual employment tax liability of $1,000 or less may qualify to file Form 944 once a year instead of Form 941 each quarter.

An eligible employer that wants Form 944 treatment should check the box on line 14. An employer that does not check the box must generally file Form 941 quarterly. Once an employer elects Form 944 treatment through line 14, it must continue filing Form 944 until the IRS instructs it to file Form 941.

Line 15 asks for the first date the business paid wages or annuities. If a business does not plan to have employees, enter “N/A.”

Lines 16-17: Principal Activity

Line 16 asks for the principal activity of the business, such as construction, manufacturing, health care, retail, accommodation and food services, or another listed category.

Line 17 asks for more detail about what the business actually does. Describe the principal product, service, merchandise, or type of work rather than entering a vague description such as “services.”

Line 18: Third-Party Designee, and Signature

Line 18 asks whether the applicant previously applied for and received an EIN.

Do not request another EIN because you cannot find the existing number. A business generally should continue using its existing EIN unless a change in ownership or structure requires a new one.

The third-party designee section allows the applicant to authorize another person, such as an accountant or attorney, to receive the EIN and answer questions about the application.

The owner, responsible party, or another person with signing authority should sign and date the paper application and provide the requested contact information.

How To Apply for an EIN from the IRS

Businesses can submit an application for an Employer Identification Number online, by fax, or by mail. International applicants can also apply by telephone.

The IRS does not charge a fee to issue an EIN.

Apply Online

For eligible domestic applicants, the IRS online EIN application offers the fastest way to get an EIN.

The IRS allows a business to use the online application when:

• The organization is formed or started in the United States or a U.S. territory.
• Its principal place of business sits within the United States or a U.S. territory.
• The applicant serves as the responsible party or an authorized representative.
• The applicant provides the responsible party’s Social Security number or Individual Taxpayer Identification Number.

The IRS issues the EIN immediately online after it approves a completed application.

Applicants must complete the application in one session. The system does not save unfinished applications, and they expire after 15 minutes of inactivity.

The IRS currently makes the online EIN tool available during these Eastern Time hours:

• Monday through Friday: 6 a.m. to 1 a.m. the following day
• Saturday: 6 a.m. to 9 p.m.
• Sunday: 6 p.m. to midnight

The IRS limits applicants to one EIN per responsible party per day.

Apply by Fax

Applicants can complete Form SS-4 and fax it to the IRS.

For applicants with a principal place of business in the United States, the IRS generally sends the EIN back by fax in about four business days when the applicant provides a return fax number. The IRS notes that high inventory levels can cause processing delays.

Check IRS.gov for the current fax number before sending the application.

Apply by Mail

Applicants can also mail Form SS-4 to the IRS EIN Operation.

The IRS currently advises applicants to expect an EIN in about four weeks, so businesses planning to hire employees or launch payroll should apply early.

International Applicants

Applicants whose principal place of business sits outside the United States cannot use the online EIN application.

International applicants can apply by telephone, fax, or mail. The IRS International EIN operation currently accepts telephone applications Monday through Friday from 6 a.m. to 11 p.m. Eastern Time.

Domestic applicants cannot use the telephone option.

Reasons an EIN Application May Face Delays

Several issues can interfere with an EIN application, including:

• A legal name that does not match formation or other business records
• Missing or incorrect responsible-party information
• An invalid taxpayer identification number
• Incomplete entity-classification information
• More than one EIN request for the same responsible party on the same day
• Information that does not match the business’s actual legal structure

Accurate information also matters after the IRS issues your EIN. A mismatch between the business name and IRS records can create problems when the business files federal returns or makes other tax-related submissions.

What To Do If You Lose Your EIN

Losing the original EIN paperwork does not mean you need to apply for a new number.

First, check records that may already contain the EIN, including:

• The original CP575A-J notice
• Prior federal tax returns
• Payroll records
• Business bank documents
• State registrations
• Business licensing records
• Other IRS correspondence

Eligible IRS Business Tax Account users can now download a digital CP575 Employer Identification Number Verification Notice. The IRS accepts the digital CP575 as a substitute for the original CP575 notice series and Letter 147C.

Eligible businesses can also request a business entity transcript that contains EIN information.

A business that needs Letter 147C can call the IRS Business and Specialty Tax Line. The IRS can provide the letter to the taxpayer or a third party whom the taxpayer has authorized through Form 2848 or Form 8821. The IRS can send Letter 147C by fax or mail.

After You Get Your EIN: Related Forms and Next Steps

Getting an EIN completes only one part of the business setup process.

Allow Time Before Certain Electronic Tax Transactions

Businesses can use a new EIN immediately for most needs, including opening a bank account, applying for a business license, or filing a paper tax return.

The IRS advises new EIN holders to allow up to two weeks before they:

• Use the IRS Taxpayer Identification Number Matching Program
• E-file a federal tax return
• Make federal tax deposits or other tax payments electronically

Businesses preparing to launch payroll should account for that window when planning the first payroll and federal tax deposit.

Determine Whether You Need Form 2553

A corporation or eligible entity that wants S corporation tax treatment generally files Form 2553, Election by a Small Business Corporation.

The general deadline falls no more than two months and 15 days after the beginning of the tax year for which the business wants the election to take effect. A business may also file during the preceding tax year.

For a newly formed business, the beginning of its first tax year often relates closely to the date the business starts operations. Because Form 2553 generally must reach the IRS no more than two months and 15 days after the beginning of the tax year for which the election will take effect, new businesses should address the S corporation election promptly rather than waiting until after payroll begins.

Form SS-4 does not make the S corporation election. The EIN application establishes the federal tax account, while Form 2553 makes the separate tax election.

Determine Whether You Need Form 8832

An eligible entity uses Form 8832 when it wants a federal tax classification that differs from its default classification.

For example, an LLC may use Form 8832 to elect treatment as a corporation. An entity that timely files Form 2553 for S corporation treatment generally does not need to file a separate Form 8832 solely to obtain corporate classification.

Register for State Payroll Tax Accounts

Businesses with employees may need state withholding, unemployment insurance, and other payroll tax accounts in each state where employees work.

Requirements differ by state, so employers should review the applicable federal and state tax forms and registration requirements before the first payroll.

Set Up Federal Payroll Tax Responsibilities

Employers need processes to calculate, withhold, deposit, and report federal employment taxes.

Employers generally follow either a monthly or semiweekly federal employment tax deposit schedule. The IRS determines the schedule from the employer’s tax liability during the applicable lookback period. New Form 941 employers generally start as monthly depositors because they have no prior lookback-period liability, although the $100,000 next-day deposit rule can change that schedule.

Employers should establish those procedures before payroll begins rather than waiting for the first tax return deadline.

Strong payroll records also matter if the IRS later conducts an IRS tax audit.

Complete New-Hire Paperwork

Before or shortly after an employee starts work, an employer may need to collect or complete:

• Form W-4 for federal income tax withholding
• Form I-9 for employment eligibility verification
• Applicable state withholding forms
• State new-hire reporting information

Businesses may also need workers’ compensation coverage and other state or local registrations.

Set Up Payroll and Ongoing Tax Processes

Once the business has its EIN, tax accounts, and employee information, it can establish payroll procedures for wages, withholding, tax deposits, returns, and recordkeeping.

Tax responsibilities also continue after the initial setup period. As the year progresses, businesses can incorporate payroll records and other tax information into their year-end tax planning.

Owners building a startup budget can also factor payroll, taxes, licenses, insurance, and other costs of starting a new business into their planning.